61.assessed level of material misstatement risk 重大错报风险的评估水平 ?1d_E meG2
62.simall business 小规模企业 _k}b
63.accounting system 会计系统 C{Fo^-3
64.test of control 控制测试 41.+3VP
65.walk-through test 穿行测试 @f$P*_G
66.communication 沟通 :+6m<?R)T
67.flow chart 流程图 *-n$n
68.reperformance of internal control 重新执行 R'F|z{8
69.audit evidence 审计证据 !>+
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70.substantive procedures 实质性程序 \KEL.}B9E
71.assertions 认定 ^'h~#7s
72.esistence 存在 )KNFS,5
73.occurrence 发生 D H/1 :H
74.completeness 完整性 Y,a.9AWw)
75.rights and obligations 权利和义务 >!$4nxq2>
76.valuation and allocation 计价和分摊 HCP Be2
77.cutoff 截止 HqbTJ!a
78.accuracy 准确性 B!<I[fvK
79.classification 分类 <sTaXaq?
80.inspection 检查 xW09k6
81.supervision of counting 监盘 cz0tnF*&
82.observation 观察 |h'ugx1iY
83.confirmation 函证 &O'yhAP] j
84.computation 计算 iZ58;`
85.analytical procedures 分析程序 w "D"9G
86.vouch 核对 \!%3giD5!
87.trace 追查 d<whb2l
88.audit sampling 审计抽样 cx$Oh`-Car
89.error 误差 9uq|
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90.expected error 预期误差 | zA ey\
91.population 总体 IuTTMAt
92.sampling risk 抽样风险 =gj]R
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 3"B|w^6'2
95.statistical sampling 统计抽样 UeVF@rw
96.tolerable error 可容忍误差 B1GSZUd^?0
97.the risk of under reliance 信赖不足风险 c"|^Lo.
98.the risk of over reliance 信赖过度风险 O`2%@%?I
99.the risk of incorrect rejection 误拒风险 S-1}3T%
100. the risk of incorrect acceptance 误受风险 P}PSS#nn
101.working trial balance 试算平衡表 &38Fj'l
102.index and cross-referencing 索引和交叉索引 Mn=_lhWK
103.cash receipt 现金收入 "XH]B
104.cash disbursement 现金支出 ?{FxbDp>
105.bank statement 银行对账单 2n@"|\ uHD
106.bank reconciliation 银行存款余额调节表 'Hq}h)`
107.balance sheet date 资产负债表日 6L4B$'&KQZ
108.net realizable value 可变现净值 k'{lo_
109.storeroom 仓库 zgO?%O
110.sale invoice 销售发票 Lrk^<:8;
111.price list 价目表 f5O
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112.positive confirmation request 积极式询证函 l@^RbF['
113.negative confirmation request 消极式询证函 gU8'7H2
114.purchase requisition 请购单 osnDW
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115.receiving report 验收报告 k<St:X%.O
116.gross margin 毛利 Qdtfi1_Y1
117.manufacturing overhead 制造费用 m.2
118.material requisition 领料单 Y!SD^Ie7!
119.inventory-taking 存货盘点 gs. K,x ma
120.bond certificate 债券 D6 M:pIN*
121.stock certificate 股票 & MAIm56~
122.audit report 审计报告 tV<Au
123.entity 被审计单位 SmRU!C$A
124.addressee of the audit report 审计报告的收件人 ){6;o&CC:
125.unqualified opinion 无保留意见 YT-t$QyL
126.qualified opinion 保留意见 No[>1]ds
127.disclaimer of opinion 无法表示意见 L-MpdC
128.adverse opinion 否定意见